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<div>In answer to my own question...</div>
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<div>A colleague has told me he has often seen the same thing. He says that, beginning in 1793, taxpayers were permitted to report property from several counties in their county of residence. In addition, he reminded that the tax lists I am looking at are probably state-levied taxes -- that is, the tax revenue went to the state government, not the county. Having worked half my career in intergovernmental fiscal relations, I should have realized that. Does anyone else have other insights to share?</div>

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<div>In a message dated 3/15/2011 1:11:03 P.M. Central Daylight Time, <a href="mailto:JFonkert@aol.com" target="_blank">JFonkert@aol.com</a> writes:</div>
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<div>I have encountered several cases in the 1800-1820 period where a taxpayer with land in two or more counties is listed only in the county where he resides. For example, over the course of several years, a man is listed in Mercer County tax list with 80 acres in Mercer and 100 acres in Gallatin County, but he does not appear in Gallatin County tax lists. I have two questions:</div>